CS/SB 1978: Tax Administration
GENERAL BILL by Finance and Taxation ; Carlton
Tax Administration; eliminates provisions for temporary exemption certificates; eliminates specific sales tax exemption for organizations providing crime prevention, drunk-driving prevention, & juvenile-delinquency-prevention services; creates Simplified Sales & Use Tax Administration Act; provides for treatment of Indian tribes under Unemployment Compensation Law, etc. Amends Chs. 45, 69, 201, 212, 213, 215, 218, 220, 443, 561, 624.
Last Action: 5/2/2001 Senate - House Bill substituted -SJ 00805; Laid on Table, refer to HB 1981 (Died in Senate Returning Messages); Refer to HB 21 (Ch. 2001-225), CS/SB 1784 (Ch. 2001-56), CS/SB 1872 (Ch. 2001-220)
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 3/6/2001 Senate • Filed
3/21/2001 Senate • Introduced, referred to Commerce and Economic Opportunities; Finance and Taxation -SJ 00202
3/30/2001 Senate • On Committee agenda-- Commerce and Economic Opportunities, 04/04/01, 1:30 pm, 110-S
4/4/2001 Senate • Favorable by Commerce and Economic Opportunities; YEAS 9 NAYS 0 -SJ 00326
4/5/2001 Senate • Now in Finance and Taxation -SJ 00327
4/19/2001 Senate • On Committee agenda-- Finance and Taxation, 04/24/01, 3:00 pm, 37-S
4/24/2001 Senate • CS by- Finance and Taxation; YEAS 8 NAYS 0 -SJ 00543; CS read first time on 04/26/01 -SJ 00546
4/26/2001 Senate • Placed on Calendar, on second reading -SJ 00543
5/1/2001 Senate • Placed on Special Order Calendar -SJ 00652; Read second time -SJ 00758; Amendment(s) adopted -SJ 00759; Amendment pending -SJ 00760; Pending amendment withdrawn -SJ 00777; Ordered engrossed -SJ 00777
5/2/2001 Senate • House Bill substituted -SJ 00805; Laid on Table, refer to HB 1981 (Died in Senate Returning Messages); Refer to HB 21 (Ch. 2001-225), CS/SB 1784 (Ch. 2001-56), CS/SB 1872 (Ch. 2001-220)
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CS/SB 1978, Engrossed 1 (Current Bill Version) Posted 5/3/2001 at 4:49 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (17)
Bill Number Subject Filed By Relationship Last Action and Location H 1981 (e2) Tax Administration Wallace Similar Last Action: 5/4/2001 S In returning messages; Died in returning Messages, Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225), CS/SB 1784 (Ch. 2001-56)
Location:H 21 (e2) Kyle Compare Last Action: 6/13/2001 Approved by Governor; Chapter No. 2001-225
Location:H 143 Sales Tax/Bottled Drinking Water Davis Compare Last Action: 5/4/2001 H Died in Committee on Fiscal Policy & Resources (FRC), Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225)
Location:H 645 Alcoholic Beverages/Nonprofit Orgs. Henriquez Compare Last Action: 5/4/2001 S Died in Messages
Location:H 1009 Excise Tax on Documents Baxley Compare Last Action: 5/4/2001 H Died on Calendar
Location:H 1329 Sales & Use Tax Administration Gannon Compare Last Action: 5/4/2001 H Died in Committee on Fiscal Policy & Resources (FRC), Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225)
Location:H 1411 District School Tax Pickens, Clarke Compare Last Action: 5/4/2001 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/SB 1872 (Ch. 2001-220)
Location:H 1977 State Planning & Budgeting Fiscal Responsibility Council Compare Last Action: 5/4/2001 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225), SB 532 (Ch. 2001-238), CS/SB 822 (Ch. 2001-266), CS/SB 1784 (Ch. 2001-56)
Location:S 128 (e1) Taxation King Compare Last Action: 5/4/2001 S Died on Calendar, Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225), CS/SB 1872 (Ch. 2001-220)
Location:S 310 (e2) Growth Management Carlton Compare Last Action: 5/4/2001 H In Messages; Died in Messages, Link/Iden/Sim/Compare passed, refer to HB 1225 (Ch. 2001-201), CS/SB 1872 (Ch. 2001-220)
Location:S 358 Alcoholic Beverages/Nonprofit Orgs. Miller Compare Last Action: 5/4/2001 S Died in Committee on Finance and Taxation
Location:S 1374 (c2) Elections Carlton Compare Last Action: 5/4/2001 S Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/SB 1118 (Ch. 2001-40), CS/SB 1872 (Ch. 2001-220)
Location:S 1638 (c1) Sales & Use Tax Administration Carlton Compare Last Action: 5/4/2001 H Died in Messages, Link/Iden/Sim/Compare passed, refer to HB 21 (Ch. 2001-225)
Location:S 1784 (e2) Horne Compare Last Action: 5/25/2001 Approved by Governor; Chapter No. 2001-56; See also SB 532 (Ch. 2001-238), CS/SB 822 (Ch. 2001-266)
Location:S 1872 (e1) Carlton Compare Last Action: 6/13/2001 Approved by Governor; Chapter No. 2001-220
Location:S 2108 (e2) Education Governance Reorganization Pruitt Compare Last Action: 5/4/2001 H Died in Messages, Link/Iden/Sim/Compare passed, refer to SB 1162 (Ch. 2001-170), CS/SB 1872 (Ch. 2001-220)
Location:S 2140 Excise Tax on Documents Rossin Compare Last Action: 5/4/2001 S Died in Committee on Appropriations Subcommittee on General Government
Location:Citations - Statutes (27)
Citation Catchline Location in Bill Location In Bill Help 45.031 Judicial sales procedure. 69.041 State named party; lien foreclosure, suit to quiet title. 201.02 Tax on deeds and other instruments relating to real property or interests in real property. 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. 212.02 Definitions. 212.031 Lease or rental of or license in real property. 212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates. 212.11 Tax returns and regulations. 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. 213.053 Confidentiality and information sharing. 213.21 Informal conferences; compromises. 213.256 213.27 Contracts with debt collection agencies and certain vendors. 213.285 Certified audits. 213.30 Compensation for information relating to a violation of the tax laws. 215.20 Certain income and certain trust funds to contribute to the General Revenue Fund. 218.21 Definitions. 220.22 Returns; filing requirement. 236.25 District school tax. 236.31 District millage elections. 236.32 Procedure for holding and conducting school district millage elections. 443.131 Contributions. 443.1315 561.501 Surcharge on sale of alcoholic beverages for consumption on the premises; penalty. 624.509 Premium tax; rate and computation. -
CS/SB 1978, Committee Substitute 1 Posted 4/27/2001 at 7:51 AM
Bill Text: Web Page | PDF Analyses: Finance and Taxation (Post-Meeting) 4/24/2001 (pdf)
Floor Amendments (3)
Amendment Sponsor Filed Last Floor Action Format 770900 - Amendment
Brown-Waite 4/30/2001
4:07 PMWeb Page
PDF343982 - Amendment
Rossin 4/30/2001
6:34 PMWeb Page
PDF490854 - Amendment
Carlton 5/1/2001
8:09 AMWeb Page
PDFCitations - Statutes (24)
Citation Catchline Location in Bill Location In Bill Help 45.031 Judicial sales procedure. 69.041 State named party; lien foreclosure, suit to quiet title. 201.02 Tax on deeds and other instruments relating to real property or interests in real property. 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. 212.02 Definitions. 212.031 Lease or rental of or license in real property. 212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates. 212.11 Tax returns and regulations. 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. 213.053 Confidentiality and information sharing. 213.21 Informal conferences; compromises. 213.256 213.27 Contracts with debt collection agencies and certain vendors. 213.285 Certified audits. 213.30 Compensation for information relating to a violation of the tax laws. 215.20 Certain income and certain trust funds to contribute to the General Revenue Fund. 218.21 Definitions. 220.22 Returns; filing requirement. 443.131 Contributions. 443.1315 561.501 Surcharge on sale of alcoholic beverages for consumption on the premises; penalty. 624.509 Premium tax; rate and computation. -
SB 1978, Original Filed Version Posted 3/16/2001 at 1:12 AM
Bill Text: Web Page | PDF Analyses: Commerce and Economic Opportunities (Post-Meeting) 4/3/2001 (pdf)
Citations - Statutes (14)
Citation Catchline Location in Bill Location In Bill Help 45.031 Judicial sales procedure. 69.041 State named party; lien foreclosure, suit to quiet title. 212.02 Definitions. 212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates. 213.053 Confidentiality and information sharing. 213.21 Informal conferences; compromises. 213.27 Contracts with debt collection agencies and certain vendors. 213.285 Certified audits. 213.30 Compensation for information relating to a violation of the tax laws. 215.20 Certain income and certain trust funds to contribute to the General Revenue Fund. 220.22 Returns; filing requirement. 624.509 Premium tax; rate and computation.